chapter
CHAPTER 6—ENHANCING DEDUCTION AND INCOME TAX CREDIT GUARDRAILS, AND OTHER REFORMS
8 synchronized publications in this branch.
Read the chapter overview · source discussion
- Sec. 70601. Modification and extension of limitation on excess business losses of noncorporate taxpayers · source discussion
- Sec. 70602. Treatment of payments from partnerships to partners for property or services · source discussion
- Sec. 70603. Excessive employee remuneration from controlled group members and allocation of deduction · source discussion
- Sec. 70604. Excise tax on certain remittance transfers · source discussion
- Sec. 70605. Enforcement provisions with respect to COVID-related employee retention credits · source discussion
- Sec. 70606. Social security number requirement for American Opportunity and Lifetime Learning credits · source discussion
- Sec. 70607. Task force on the replacement of Direct File · source discussion